Bat Company's flexible budget for the units manufactured in May shows $15,740 of total factory overhead; this output level represents 70% of available capacity During May, the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH), based on a denominator volume level of 6,120 DLHS, which represents 90% of available capacity. The company used 6,000 DLHS and incurred $16,600 of total factory overhead cost during May, including $7,000 for fixed factory overhead What is the total factory overhead flexible budget variance for Bat Company in May? Multiple Choice $380 unfavorable $680 unfavorable. $860 unfavorable $1360 unfavorable